The instant invention concerns a hand-held and hand-operated implement used in conjunction with sandpaper and/or other surface conditioning products or materials for the purposes of removing rust, paint and other surface `objectionables`; and for smoothing, `feathering` or otherwise preparing, polishing or finishing surfaces of a broad range of contours and materials such as metal, wood, welding/brazing and glue joints, fiberglass, plastics, composition, painted and any other type of surface or surface material.